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  #1  
11th April 2015, 02:02 PM
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WBSU B.Com Syllabus

I download the syllabus of the B.COM PART III (HONS. IN ACCOUNTING & FINANCE) of WBSU . But it is not a complete syllabus . please provide me complete syllabus of the B.COM PART III (HONS. IN ACCOUNTING & FINANCE) of WBSU?
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  #2  
23rd August 2018, 09:58 AM
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Re: WBSU B.Com Syllabus

Can you provide me the syllabus of B.Com (Honours) Course offered by the Department of Commerce & Management, West Bengal State University?
  #3  
23rd August 2018, 10:01 AM
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Join Date: Aug 2012
Re: WBSU B.Com Syllabus

The syllabus of B.Com (Honours) Course offered by the Department of Commerce & Management, West Bengal State University is as follows:

FINANCIAL ACCOUNTING - I

Paper 1: Semester 1
Subject Code : FACACOR01T

Unit 1 Introduction

Nature of accounting; Users of accounting information; Qualitative characteristics of accounting information.
Double entry book keeping system Basic accounting equation, meaning of assets, liabilities, equity, revenue and expenses. Accounting Cycle - Recording of transaction: Journal, Ledger and preparation of Trial Balance.
Bases of accounting; Cash Basis and Accrual Basis.
Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality, matching and full disclosures.

Unit 2

Determination of business income
Revenue recognition: Meaning of revenue; objective; timing of recognition. Recognition of expenses
Inventories: meaning. Significance of inventory valuation. Lower of cost or market rule; Inventory ascertainment and reconciliation.
The nature of depreciation--Accounting concept of depreciation--Factors in the measurement of depreciation--Methods of computing depreciation: Straight Line Method and Diminishing Balance Method; Disposal of depreciable assets; Change in estimate and method of charging depreciation. Accounting for depreciation: Asset-depreciation, Asset-provision.
Reserves and provisions: Meaning; Objective; Types & Accounting.
Capital and revenue expenditures and receipts (general introduction only).
Adjustment and rectification entries

Unit 3

Introduction to Accounting Standard
Financial Accounting Standards: Concept, Benefits, Procedure for issuing accounting standards in India. Need for a global standard, IFRS (concept only).

Introduction to Accounting Theory
Concept of accounting theory; Relation with practice; GAAP; Capital Capital Maintenance concepts; Limitations of Historic Cost accounting; Introduction to Fair Value accounting .

Unit 4

Final accounts of Trading Concern
Preparation of financial statements of sole proprietorship business entities from a trial balance Manufacturing, Trading, P/L A/c and Balance Sheet

Syllabus B.Com (Honours) West Bengal State University







Syllabus B.Com (Honours) West Bengal State University
wbsubregistration.org/syllabus/B.COM%20HONOURS%20CBCS%20Draft%20Syllabus.pdf


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